<![CDATA[This study aims to analyze foreign currency transactions carried out by PT Kalbe Farma Tbk based on applicable accounting standards. Using a quantitative descriptive approach, this study explores the application of Financial Accounting Standards Statement (PSAK) 221 and its comparison with accounting practices applied by the company. The data collection method is carried out through analysis of the annual report and notes to the consolidated financial statements of PT Kalbe Farma Tbk in 2023. The results of the study indicate that although the company has implemented PSAK 221 in recognizing and measuring exchange rate differences, there are differences in the practices adopted, especially in determining the exchange rate used to record transactions.]]>
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